For a VAT refund in the context of an Intra-Community Delivery, the following procedure applies (according to Belgian ‘Btw-wetboek artikel 39bis’):
- Payment needs to be done in full to us
- The following documents have to be provided no later than the 10th day of the month following the delivery:Either: two non-contradictory documents of category 1 (see below) that have been issued by two parties that are independent of each other, being either the transporter or the receiver.Or: one non-contradictory document of category 1 and one non-contradictory document of category 2 (see below) that vouch for the transport and have been issued by two parties that are independent of each other, being either the seller or the receiver.
- We will refund the applicable VAT to the bank account or credit card used for the purchase.
Category 1:
- A signed CMR document or a signed CMR freight letter
- A bill of lading (B/L or BOL)
- An invoice issued by the transporter of the goods
Category 2:
- An insurance document of the transport or bank documents that proof the transport of the goods
- Official documents issued by a public instance, e.g. by a notary that vouches for the receipt of the goods in the country of the receiver
- A receipt by an authorised warehouse keeper in the country of the receiver that proofs the storage of the goods in that country